一　次条第一項若しくは第三項又は国税徴収法第百五十九条（保全差押）の規定の適用を受けた国税

(i) A national tax subject to the provisions of paragraph (1) or paragraph (3) of the following Article, or Article 159 (Preservative Seizure) of the National Tax Collection Act - 日本法令外国語訳データベースシステム

イ　国税通則法第三十五条第二項（期限後申告等による納付）の規定により納付すべき国税　その国税の額をその国税に係る同法第十七条第二項（期限内申告書）に規定する期限内申告書に記載された納付すべき税額とみなして国税に関する法律の規定を適用した場合におけるその国税を納付すべき期限

(a) National tax to be paid under the provisions of Article 35, paragraph (2) (Payment with Return After Due Date, etc.) of the Act on General Rules for National Taxes: the due date for payment of the national tax in the case where the provisions of laws concerning national taxes are applied by deeming the amount of national tax to be paid as the amount recorded in a return form filed by the due date prescribed in Article 17, paragraph (2) (Return Filed by the Due Date) of said Act pertaining to the national tax; - 日本法令外国語訳データベースシステム

ニ　附帯税　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日）

d) An addition to tax: the due date for payment of the national tax that is the cause of payment or collection of such additions (if said national tax falls under any of the categories of national taxes listed in (a) to (c), the due date or day listed respectively in (a) to (c) which pertains to said national tax (in the case of an additional tax for understatement and an additional tax for failure to file as well as a substantial additional tax prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.), which pertain to land value tax, the earlier due date) - 日本法令外国語訳データベースシステム